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Commissioner of Internal Revenue v. Wells Fargo Bank & Union Trust Co.

Circuit Court of Appeals, Ninth Circuit
Oct 8, 1934
72 F.2d 1012 (9th Cir. 1934)

Opinion

No. 7630.

October 8, 1934.

Petition to Review an Order of the United States Board of Tax Appeals.

Frank J. Wideman, Asst. Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D.C., for petitioner.

Before WILBUR, SAWTELLE, and GARRECHT, Circuit Judges.


Upon stipulation of counsel for respective parties, ordered judgment of Board of Tax Appeals reversed, and cause remanded, with directions that Board enter a decision in respect of the federal tax liability of the estate of Frederick C. Talbot, deceased, for the period of March 19 to December 31, 1919, ordering and deciding that there is no over-payment of tax, that the overassessment of tax to be abated is $19,268.41, and that the unpaid portion of the current tax liability is $8,397.55, exclusive of interest as provided by law.


Summaries of

Commissioner of Internal Revenue v. Wells Fargo Bank & Union Trust Co.

Circuit Court of Appeals, Ninth Circuit
Oct 8, 1934
72 F.2d 1012 (9th Cir. 1934)
Case details for

Commissioner of Internal Revenue v. Wells Fargo Bank & Union Trust Co.

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WELLS FARGO BANK UNION…

Court:Circuit Court of Appeals, Ninth Circuit

Date published: Oct 8, 1934

Citations

72 F.2d 1012 (9th Cir. 1934)